Piyali Sarkar , Kolkata V. ITO, Ward - 23(3), Hooghly

ITA 1976/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6516 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 14-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: P K ROY
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

1 ITA NO.1976/KOL/2018 PIYALI SARKAR, AY:2014-15 , B(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 1976/KOL/2018 ASSESSMENT YEAR: 2014-15 PIYALI SARKAR (PAN: DSWPS4570Q) VS. INCOME-TAX OFFICER, WD-23(3), HOOGHLY. APPELLANT RESPONDENT DATE OF HEARING 14.01.2019 DATE OF PRONOUNCEMENT 14.01.2019 FOR THE APPELLANT SHRI P. K. ROY, AR FOR THE RESPONDENT SHRI BISWANATH DAS, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-6, KOLKATA DATED 12.06.2018 FOR AY 2014-15. 2. THE MAIN GRIEVANCE OF THE ASSESSEE IN THIS APP EAL IS AGAINST THE ACTION OF LD. CIT(A) IN UPHOLDING BY AN EX PARTE ORDER THE ADDITION OF U NEXPLAINED INVESTMENT AMOUNTING TO RS.15,13,801/-, WHICH, ACCORDING TO LD. AR, WAS IN VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE IN HAVING PASSED THE EX PARTE ORDER QUA THE ASSESSEE WITHOUT AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE ALS O SUBMITTED THAT THE AO PASSED THE ASSESSMENT ORDER EX PARTE U/S. 144 OF THE INCOME-TA X ACT, 1961. HENCE, HE URGED BEFORE THE BENCH TO SET ASIDE THE EX PARTE ORDER OF LD. CIT(A) AND REMAND THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION. LD. DR HAS OPPOSED THIS PR AYER OF THE ASSESSEE. 4. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE. WE NOTE THAT THE LD. CIT(A) PASSED A CRYPTIC AND EX PARTE ORDER, THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MA TTER BACK TO THE FILE OF THE LD. CIT(A) 2 ITA NO.1976/KOL/2018 PIYALI SARKAR, AY:2014-15 TO DECIDE THE APPEAL AFRESH AFTER AFFORDING REASONA BLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE TO LAW. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 14 JANUARY , 2018. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 14 JANUARY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT MS. PIYALI SARKAR, 3 RD FLOOR, JESHODA APARTMENT, NABAPALLY CIRCULAR ROAD, BARASAT, KOLKATA-700126. 2 RESPONDENT ITO, WARD-23(3), HOOGHLY. 3. 4. CIT(A)-6, KOLKATA(SENT THROUGH E-MAIL) CIT, KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR